Auditor incompetence, the application of professional skepticism, and social health assessment

Document Type : Original Article

Authors
mohammad amin payam 1
yahya kamyabi 2
esfandiyar malekiyan 2
1 PhD Student in Accounting; University of Mazandaran, Babolsar, Iran
2 Professor, Department of Accounting, University of Mazandaran, Babolsar, Iran
10.22034/jmaak.2026.78282.4485
Abstract
The inability to apply professional skepticism can have consequences for auditors or audit firms. Auditors who have personality traits such as extroversion, emotional stability, conscientiousness, agreeableness, and flexibility, have deep interpersonal relationships, adhere to professional codes of conduct, and maintain independence, make sound decisions, and make informed judgments. They are capable of using professional skepticism in evaluating audit evidence. Therefore, auditors with these personality traits can create lasting trust and social cohesion, and consequently social health, in situations where they have to make judgments. Therefore, this study seeks to examine the moderating role of auditor personality type on the effect of auditor inability to apply professional skepticism and assess social health. To achieve this goal, 112 supervisors, managers, and partners of audit firms that are members of the Iranian Society of Certified Public Accountants in 1403 were selected as a sample and the questionnaire was sent to them via email, virtual networks, and other methods. Data related to the research variables were analyzed through structural equations based on the partial least squares method and using Smart PLS software. The research findings indicate that auditor incompetence both affects the auditor's use of professional skepticism and leads to a decrease in the auditor's social health assessment. In addition, the auditor's personality type improves the relationship between auditor incompetence and the auditor's use of professional skepticism, but the auditor's personality type cannot act as an effective factor in the relationship between auditor incompetence and the social health assessment.
Keywords
Auditor professional skepticism, auditor incompetence, social health assessment, auditor personality type
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